Government financial reporting manual 2014 to 2015

The government financial reporting manual is the technical accounting guide for the preparation of financial statements. HM Treasury publishes illustrative financial statements and other guidance to aid accounts preparers following the manual.

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version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk.
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If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email digital.communications@hmtreasury.gsi.gov.uk.
Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The financial reporting manual is prepared following consultation with the Financial Reporting Advisory Board and is issued by the relevant authorities in England and Wales, Scotland and Northern Ireland.

Previous versions of the manual and accompanying guidance for government departments can be found on the National Archives website.